Taxes
WA State Estate Tax
Washington has the highest top marginal estate tax rate in the country — 35% — with a $3 million exemption and no portability. Here is what you need to know.
Note: Christopher S. Mulvaney is not a CPA and cannot give tax advice. This page is for general educational purposes only.
Washington Estate Tax Rates (Deaths After July 1, 2026)
| Taxable Estate Above Exemption | Rate | Tax Owed |
|---|---|---|
| First $3,000,000 | 0% | $0 |
| $1 – $1M above exemption | 10% | Up to $100,000 |
| $1M – $2M above exemption | 14% | $100,000 + 14% over $1M |
| $2M – $3M above exemption | 15% | $240,000 + 15% over $2M |
| $3M – $4M above exemption | 16% | $390,000 + 16% over $3M |
| $4M – $5M above exemption | 18% | $550,000 + 18% over $4M |
| $5M – $6M above exemption | 18% | $730,000 + 18% over $5M |
| $6M – $7M above exemption | 19% | $910,000 + 19% over $6M |
| $7M – $8M above exemption | 19.5% | $1,100,000 + 19.5% over $7M |
| $8M – $9M above exemption | 19.5% | $1,295,000 + 19.5% over $8M |
| Over $9M above exemption | 20% | $1,490,000 + 20% over $9M |
Source: Washington State Department of Revenue. Rates effective for deaths after July 1, 2026 under SB 5813.
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